2005 (3) TMI 789

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of Tribunal dated 23rd August, 2002 relating to the Assessment Year 1998-99. 2. Short question involved in the present revision is whether paneer and chena are excluded from the Entry 40 of the notification no. ST-7038/X(23)/83-U.P. Act XV/48-Order-85, dated 31st January, 1985. Tribunal relied upon the Hindi version of the notification in which at serial no. 4 paneer is excluded from milk held .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e chena is given shape, it is commonly called as paneer. He submitted that the paneer has been held as soft cheese and held excluded from the milk product under the notification no. 7038, dated 31st January, 1985 by this Court in the case of Garhwal Paneer Bhandar, Ghaziabadv. Commissioner of Trade Tax, reported in 1996 U.P.T.C. 129. This Court held as follows: Thus, paneer as we commonly know .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... otifications issued under aforesaid Clause (a) of Section 4, the Governor is pleased to exempt, with effect from 1st February, 1985, the goods mentioned in cloumn 2 of Schedule hereunder from payment of tax under the said Act of 1948, subject to the conditions, if any, specified in column 3 thereof: 40. Milk (other than condensed milk, milk powder or baby milk) and milk products excluding (1) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X